TITHE  TAX  COTTON. 

Notice    to    Post  Quarter    Masters. 


Columbus,  Miss.,  Feb.  1,1864. 

AS  General  Agent  of  the  Produce  Loan;  I 
am  instructed  by  a  Treasury  Circular  of 
the  date  of  November  16tb,  1863,  to  take  pos- 
session of  all  cotton  collected  in  Mississippi  by 
Post  Quarter  Masters  of  the  tax  in  kind  and 
receipt  to  them  for  the  same,  and  am  required 
to  establish  general  regulations.  The  following 
are  prescribed: 

1st.  In  all  cases  of  delivery,  the  act  of  Con- 
gress makes  it  imperative  that  the  cotton  should 
be  projwrly  ginned  and  packetl,  in  a  secure 
manner,  and  the  instructions  require  that  the 
parcels  shall  be  weighed  and  marked.  It  will 
be  sufficient  to  mark  upon  them  the  w(#iglit,  the 
letter  T.  and  the  initials  of  the  p'anter. 

2nd.  Ill  cases  of  actual  delivery,  Post  Quar- 
termasters and  their  assistants  will  cause  the 
parcels  to  be  stored  in  a  safe  covered  building, 
and  furnish  this  office  a  duplicate  receipt  for 
the  same  Irom  the  warehouseman  or  party  un- 
dertaking the  custody.  And  where  several  per- 
sons aggregate  their  tithes  into  one  parcel, 
which  is  desirable,  the  same  shall  be  indicatal 
«)n  the  receipt.  Siiould  the  storage  be  offi;cted 
in  a  government  building,  the  agent  may  re- 
ceipt l(.r  the  same. 

3d.  Where  the  delivery  is  constructive,  the 
party  retaining  the  possession  shall  s^ign  an  ob- 
ligation to  take  due  and  proper  care  of  the 
cotton. 

4th.  Whenever  the  receipts  and  obligations, 
m  duplicate,  provided  for  in  sections  2  and  3 
(of  which  blank  forms  will  be  furnished  by  me, 
and  are  annexed,)  are  received  at  this  office,  to- 
gether with  the  reports  of  the  Post  Quarter- 
masters, which  are  required  to  be  monthly,  a 
receipt  will  be  returned  for  the  cotton  as  having 
been  properly  turned  over. 

.5th.  In  cases  where  cotton  has  been  deliver- 
ed a  distance  of  over  eight  miles,  the  parties 
■will  be  entitled  to  compensation,  if  they  require 
it,  at  the  rate  of  thirty  cents  her  hundred  pounds 
for  the  excess,  and  assistant  Quartermasters  will 
be  provided  with  the  funds  for  the  payment  on 
receipts  of  their  reports.  If  the  delivery  is  to 
be  at  a  future  time,  an  equitable  rate  for  the 
transportation  will  be  awarded. 


CHARL15S  BASKERVILLK,  of  Colaur  ^ 
bus,  Miss.,  is  my  Chief  Assistant  for  the  Statt. 
and  is  authorized  to  receipt  also  to  Post  Quart*  r 
Mas'.ers,  who  are  invited  to  report  to  the  office 
any  dereliction  of  duty  in  parties  having  charge 
of  Government  Cotton. 

J.  D.  B.  DeBOW.  Gen.  Agent. 
The  regulations  above  prescribed  are  acct;pi- 
ed,  and  will  be    acted  upon  by  all   persons  cm 
ployed  in  this  department 

JAMES  HAMILTON. 
Major  and  Controlling  Q.  M.  Tax  in  Kind. 

PLANTEirs  OBLIGATIOIV. 

State   of County Post   Office  and 

date distance  of  phmtutiou  Irom   place  o) 


delivery miles. 

The  uudersigiii'd  having  had  entrui^ted  to  h'S 
charge  by  the  General  a^ent  of  the  Produce 
Loan  forthisState — -  pnekages  or  hales  colto:'. 
which  are  now  securely  put  up  and   are    of  the 

weight pounds,  tlie  .«auie    being   the  anioun!, 

of  my  tithe  tax  for  the  pa^•t  y«ur,  and  being 
marked  with  the  letter  T.  and  my  own  initials, 
hereby  l)ind  my.^ell  to  fak2  due  iind  proper  care 
0."  said  cotton  whilst  under  my  charge,  pro'ecf- 
ing  it  from  tlie  weather  and  cattle,  and  to 
deliver  it  whenever  required.  Not  being  re- 
sponsible, however,  for  unavoidable  nccidents  to 
the  same  from  the  enemy  or  by  lire,  etc  ,  etc  , 
and  to  he  jinid  liy  tlie  Confederate  States  for  all 
transpor'ution  of  over  eight  miles  at  the  custom- 
ary rates.     The  place  of  delivery,  which    is  my 

usual  siiipping  point,  is 

[oigned]  C.  I>. 

* 
IVarclioiisc   Receipt. 
(Distance  tran.'-porfation  over   ei.uht  milc.<   fur 

which  remuneration  is  as-ked, miles.) 

State  of , County,  ' 

P.  0.  and  d.ite.  \ 

The  undersigned   h«s  received  from   A.   iv. 

Post  Quarter. Master  ot  this  district, pack 

ages  of  cotton,   of  the  aggregate  weight  — 
pounds  as  alleged,  th(!  same  being  the  tithe  co' 

ton  of ,  and  marked   with   hia   initials   auc 

the  letter  T.,  undertakes  the  duties  ot  puljlic 
warehouseman  in  regard  to  the  same  at  the  cus- 
tomary rates,  and  will  deliver  the  said  cotlo  i 
whenever  required  to  do  so  by  order  of  the  Soc  ■ 
retorv  of  the  Treasury.     (Signed)  E.  F. 


Hollinger  Corp. 
pH8.5 


